MEGHDOURI , Chahrazed; BOURAS , Fatima. Big Data and Data Analytics in Accounting: A New Era for the Detection and Prevention of Earnings Management -A case study ACS Holding-. Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 01, p. 359–381, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/2874. Acesso em: 9 feb. 2026.